Employment Income Manual

Foreign travel rules: duties performed wholly abroad: employee's interim journeys to and from the United Kingdom

Section 370 ITEPA 2003 (Case A)

This page is concerned with the interim journeys to and from the United Kingdom of an employee who works wholly abroad. These journeys may qualify for a deduction under section 370 ITEPA 2003 provided the conditions in section 370(1) have been met and the circumstances fall within Case A in Section 370(3).

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